be interested in

the discretion of the court; and if the offender be an offi-
cer or employé of the United States he shall be dismissed
from office and be incapable thereafter of holding any office
under the Government.

This section applies to revenue agents. (§ 3152, p. 66. )
Furnishing statistical information to private persons.
Int. Rev. Rec., 117.)

(34

Circular letter of August 18, 1897; information from official records. (43 Int. Rev. Rec., 318.)

Officers not to SEC. 3168. Any internal-revenue officer who is or shall certain manufac become interested, directly or indirectly, in the manufacture tures; penalty. of tobacco, snuff, or cigars, or in the production, rectificaAct Feb. 27. tion, or redistillation of distilled spirits, shall be dismissed 1877 (19 Stat. 20) from office; and every officer who becomes so interested in any such manufacture or production, rectification, or redistillation, or in the production of fermented liquors, shall be fined not less than five hundred dollars nor more than five thousand dollars.

correcting verbal

error.

Officers of in

See section 3152, p. 66.

See sections 1887 and 1789, pp. 384, 385, as to prohibitions against officers in respect to certain kinds of business.

See section 244, p. 405, as to certain business forbidden to clerks in Treasury Department.

Circular No. 456, May 5, 1896; Government officer not authorized to fill in or date blank requests of distillers for regauge. Circular No. 456 should be construed as prohibiting internal revenue officers from acting as agents for distillers in any capacity. (42 Int. Rev. Rec., 354.)

SEC. 3169. Every officer or agent appointed and acting ternal revenue under the authority of any revenue law of the United

guilty of extor

tion, receiving States

unlawful fees, and of other of fenses.

First. Who is guilty of any extortion or willful oppression under color of law; or,

Second. Who knowingly demands other or greater sums than are authorized by law, or receives any fee, compensation, or reward, except as by law prescribed, for the performance of any duty; or,

Third. Who willfully neglects to perform any of the duties enjoined on him by law; or,

Fourth. Who conspires or colludes with any other person to defraud the United States; or,

Fifth. Who makes opportunity for any person to defraud the United States; or,

Sixth. Who does or omits to do any act with intent to enable any other person to defraud the United States; or, Seventh. Who negligently or designedly permits any violation of the law by any other person; or,

Eighth. Who makes or signs any false entry in any book, or makes or signs any false certificate or return, in any case where he is by law or regulation required to make any entry, certificate, or return; or,

Ninth. Who, having knowledge or information of the violation of any revenue law by any person, or of fraud committed by any person against the United States under any revenue law, fails to report, in writing, such knowledge or information to his next superior officer and to the Commissioner of Internal Revenue; or,

Tenth. Who demands, or accepts, or attempts to collect, directly or indirectly, as payment or gift, or otherwise, any sum of money or other thing of value for the compromise, adjustment, or settlement of any charge or complaint for any violation or alleged violation of law, except as expressly authorized by law so to do, shall be dismissed from office, and shall be held to be guilty of a misdemeanor, and shall be fined not less than one thousand dollars nor more than five thousand dollars, and be imprisoned not less than six months nor more than three years. The court shall also render judgment against the said officer or agent for the amount of damages sustained in favor of the party injured, to be collected by execution. One-half of the fine so imposed shall be for the use of the United States, and the other half for the use of the informer, who shall be ascertained by the judgment of the court.

Section 3152 makes this section applicable to internal-revenue
agents.

Who are officers? (United States v. Hartwell, 6 Wall., 385;
United States r. Germaine, 99 U. S., 508.)

In United States r. Mouat (124 U. S., 303, 307), the court, fol-
lowing the decision in the case of United States v. Germaine
(99 U.S., 508), said that "under the Constitution of the United
States all its officers were appointed by the President, by and
with the consent of the Senate, or by a court of law or the head
of a Department” (members of the Cabinet), and that unless so
appointed they are not, "strictly speaking," officers of the
United States.

Congress may use the word "officer" in a more popular sense and the courts in construing an act of Congress must ascertain its meaning. (United States . Hendee, 124 U. S., 309.)

Extortion is defined as "the unlawful taking by an officer, under color of his office, of any money or thing of value that is not due to him or more than his due, or before it is due." (4 Blacks. Com., 141. See also United States v. Deaver, 14 Fed. Rep., 595.)

Knowingly demanding greater sums than are authorized by law. (United States v. Highleyman, 22 Int. Rev. Rec., 138.)

United States v. Peter O. Brunjes. Violation of law on the part
of a United States gauger in receiving money from a rectifier
for gauging spirits. (36 Int. Rev. Rec., 47.)

Officer of the United States guilty of extortion. ( 5481, R. S.)
Extortion by internal-revenue informers. (§ 5484, p. 389.)
Conspiracy. (§ 5440, p. 389.)

Bribery. (§§ 5451, 5501, p. 388–389.)

Embezzlement. (§§ 5488, 5490, 5491, 5492, 5497, p. 383.)

Penalty for failure to make reports. (§ 1780, Appendix, p. 384.) Limitation of suits against officers. (See "Statute of Limitations," Appendix, p. 370.)

An officer of internal revenue, named as such in the indict-
ment, can not be jointly indicted, for a conspiracy, to defraud
the revenue, with private persons. (United States v. McDonald,
3 Dill., 543.)

Two offenses related to each other joined in the same indict-
ment; a separate sentence rendered on the verdict of each count
illegal. (
(Ex parte John A. Joyce, 23 Int. Rev. Rec., 297.)

before payment.

[SEC. 3169a.] Sec. 1, act of March 1, 1879 (20 Stat., 327). That, Collector, etc., any collector of internal revenue, or any deputy collector issuing stamps or other employee of, or person acting for, such collector, who shall issue any stamp or stamps indicating the payment of any internal revenue tax, before payment in full therefor has been made to the officer or person issuing the

Penalty.

Application of

punishment on

same, shall be deemed guilty of a misdemeanor, and shall be fined for each stamp thus issued an amount equal to the face value thereof, in addition to the liability of the collector on his official bond on account of such stamp; and such collector, deputy collector, or employee shall be dismissed from office.

Issuing stamps for distilled spirits to any other person than as provided by law. (§ 3316, p. 196.)

Receipt in lieu of stamp prohibited. (§ 3183, p..88)

[SEC. 3169b.] Section 23, act of February 8, 1875 (18 Stat., 307). laws imposing That all acts and parts of acts imposing fines, penalties, or internal revenue other punishment for offenses committed by an internalother classes of revenue officer or other officer of the Department of the

officers to certain

persons.

ney or marshal

thing for com

revenue laws.

Treasury of the United States, or under any bureau thereof, shall be, and are hereby, applied to all persons whomsoever, employed, appointed, or acting under the authority of any internal-revenue or customs law, or any revenue provision of any law of the United States, when such persons are designated or acting as officers or deputies, or persons having the custody or disposition of any public money.

District attor- SEC. 3170. Every district attorney or marshal who accepting or de- demands, or accepts, or attempts to collect, directly or manding any indirectly, as payment or gift or otherwise, any sum of promise of viola- money or other property of value for the compromise, tion of internal adjustment, or settlement of any charge or complaint for any violation or alleged violation of any provision of the internal-revenue laws, except as expressly authorized by law to do so, shall be held to be guilty of a misdemeanor, and shall be fined in double the sum or value of the money or property received or demanded, and be imprisoned for not less than one nor more than ten years.

maintain suit for damages.

Accepting illegal fees, etc. [§ 18, act of May 28, 1896 (29 Stat., 140.)]

Officers suffer. SEC. 3171, as amended by section 2, act of March 1, 1879 (20 Stat., 327). ing injuries may If any officer appointed under and by virtue of any act to provide internal revenue, or any person acting under or by authority of any such officer, shall receive any injury to his person or property, in the discharge of his duty, under any law of the United States for the collection of taxes, he shall be entitled to maintain suit for damage therefor, in the circuit court of the United States, in the district wherein the party doing the injury may reside or shall be found.

Penalties for obstructing officers (§§ 3177, p. 84; 3276, p. 165; 5398, p. 387).

For rescuing prisoners or property (§§ 5446, p. 387; 3177, p. 84; 5401, p. 387).

Conspiracy to prevent persons from accepting office (§ 5518, p.389).

Penalty for falsely assuming to be an officer (§ 5448, p. 388, and act of April 18, 1884).

Sec.

3224. Suits to restrain assessment or col-
lection of taxes prohibited.
3225. Suits to recover taxes collected un-
der second assessment; burden of
proof as to fraud, etc.

3226. Suits for recovery of taxes wrong-
fully collected.

3227. Limitation of suits for recovery of taxes wrongfully collected.

Canvass of districts for objects of taxation.

SEC. 3172, as amended by section 34, act of August 28, 1894. (28 Stat., 509). Every collector shall, from time to time, cause his depu ties to proceed through every part of his district and inquire after and concerning all persons therein who are liable to pay any internal revenue tax, and all persons owning or having the care and management of any objects liable to pay any tax, and to make a list of such persons and enumerate said objects.

For methods employed in ascertaining names of persons liable to pay special taxes as rectifiers, wholesale liquor dealers, retail liquor dealers, tobacco manufacturers, and cigar manufacturers, see 22 Int. Rev. Rec., 109; 24 Ibid., 241; 26 Ibid., 193; 29 Ibid., 409.

For those employed as to retail dealers in oleomargarine, see office form 263.

As to reports by deputies, see Regulations, series 7, No. 1, revised, and as to the use of microscopes by deputies, see Regulations, series 7, No. 9, revised.

SEC. 3173, as amended by section 34, act of August 28, 1894. (28 Stat., 509.) That it shall be the duty of any person, partnership, firm, association, or corporation, made liable to any duty, special tax, or other tax imposed by law, when not otherwise provided for, in case of a special tax, on or before the thirtyAnnual and first day of July in each year, in case of income tax on or when to be made. before the first Monday of March in each year, and in other See Sec. 3185, R. cases before the day on which the taxes accrue, to make a

other returns,

S., p. 89.

list or return, verified by oath or affirmation, to the collector or a deputy collector of the district where located, of the articles or objects, including the amount of annual income, charged with a duty or tax, the quantity of goods, wares, and merchandise made or sold, and charged with a tax, the several rates and aggregate amount, according to the forms and regulations to be prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, for which such person, partnership, firm, association, or corporation is liable: Provided, That if any person liable to pay any duty or tax, or owning, possessing, or having the care or management of property, goods, wares, and merchandise, articles or objects liable to pay any duty, tax, or license, shall fail to make and exhibit a list or return required by law, but shall consent to disclose the particulars of any and all the property, goods, wares, and merchandise, articles and objects liable to pay any duty or tax, or any business or occupation liable to pay any tax as aforesaid, then, and in that case, it shall must be made by be the duty of the collector or deputy collector to make deputy collector such list or return, which, being distinctly read, consented or collector. to, and signed and verified by oath or affirmation by the

When returns